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    CPA Supervised Nonsigning Preparers and Non-1040 Preparers Exempted from Return Preparer Rules

    Article ...guidance on the implementation of new regulations governing tax return preparers and provided an exception to its return preparer regulation plan for nonsigning preparers supervised by a CPA, attorney, enrolled agent, or other Circular 230 practitioner
    Published on May 03, 2011

    PTIN Prop. Regs. for Supervised Nonsigning and Non-1040 Preparers

    Article The IRS issued proposed regulations regarding the availability of PTINs for supervised nonsigning preparers and for preparers of forms other than Form 1040.
    Published on March 31, 2012

    CPA Obligations for Addressing Errors and Omissions

    Article Both Circular 230 and AICPA professional standards impose obligations on CPAs who encounter errors or omissions on prior-year tax returns.
    Published on May 02, 2010

    Final Circular 230 Regs. Implement Preparer Registration Rules

    Article The IRS has issued final regulations implementing components of its initiative to register and regulate all paid tax return preparers.
    Published on January 13, 2012

    Regulation of Tax Return Preparers

    Article To improve the oversight of tax preparation by paid tax preparers, the IRS has established a registration, examination, and continuing education regime for paid tax preparers. This article discusses the general requirements under the regime and the specific rules and exceptions to the rules for CPAs.
    Published on May 01, 2011

    Final Regs. Governing Practice Before the IRS

    Article Treasury issued final regulations governing practice before the IRS to increase taxpayer compliance and to ensure uniform and high ethical standards of conduct for all tax return preparers.
    Published on January 13, 2012

    IRS Will Delay Fingerprinting Requirement for Return Preparers

    Article The IRS will delay and reconsider its fingerprinting requirement for tax return preparers, IRS Commissioner Douglas Shulman told the AICPA National Tax Conference.
    Published on December 31, 2011

    The Competent Tax-return Preparer

    Article Annette Nellen
    Published on November 08, 2012

    IRS Questions Willfulness Standard in Circular 230 Proceedings

    Article This item summarizes the current definition of “willfulness” for purposes of Circular 230.
    Published on January 28, 2011

    AICPA Comments on IRS PTIN Proposal

    Article On April 26, the AICPA submitted comments to the IRS on its proposed regulations (REG-134235-08) that would require tax return preparers, including nonsigning preparers, to apply for or renew a preparer tax identification number (PTIN) and exclusively use that PTIN when signing tax returns.
    Published on July 01, 2010

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